John and Mary were divorced in 2006.Pursuant to the divorce decree John received the home, and Mary was paid 1/2 of the equity in the home in the amount of $60,000.The divorce decree required John to pay Mary the $60,000 in the year the divorce became final (2006).Due to severe financial problems, John was unable to pay in the year 2006.Mary put a lien against the home for her $60,000.He finally paid her off in 2009.John sold the home this year.The basis of the home in 2006 was $200,000, and there were no capital improvements from 2006.He sold the home for $400,000.Disregarding any provisions related to the exclusion of the gain on the sale of a personal residence, what is his taxable gain from the sale of this home?